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Indiana Code — Title 6 (Taxation)

IC 6-9-26-7

Food served off-premises, in heated state, or with eating

Official textiga.in.govlast amended

utensils
Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or beverage is:

# (1)

served by a retail merchant off the merchant's premises;

# (2)

food sold in a heated state or heated by a retail merchant;

# (3)

two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

# (4)

food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by P.L.74-1988, SEC.2. Amended by P.L.257-2003, SEC.39.

Amendment history

As added by P.L.74-1988, SEC.2. Amended by P.L.257-2003, SEC.39.

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Nearby sections (25 sections)
  1. 6-9-25-11.5 · Bonds, leases, or other obligations; validity
  2. 6-9-25-12 · Bonds, leases, or other obligations; adverse legislation
  3. 6-9-25-13 · Tourism and economic development projects; financing;
  4. 6-9-25-14 · Basketball hall of fame; operation and maintenance fund; use
  5. 6-9-25-15 · County food and beverage tax advisory committee
  6. 6-9-25-16 · Expiration of chapter
  7. 6-9-26-1 · Application of chapter
  8. 6-9-26-2 · Definitions
  9. 6-9-26-3 · Rate of tax; ordinance
  10. 6-9-26-4 · Copy of ordinance
  11. 6-9-26-5 · Effective date and application of ordinance
  12. 6-9-26-6 · Application of tax
  13. 6-9-26-7 · Food served off-premises, in heated state, or with eating
  14. 6-9-26-8 · Exemptions
  15. 6-9-26-9 · Collection; returns
  16. 6-9-26-10 · Receipt of taxes
  17. 6-9-26-11 · Economic development project fund; establishment; deposits
  18. 6-9-26-12 · Use of funds
  19. 6-9-26-12.5 · Transfer of funds; use
  20. 6-9-26-13 · Disbursements; resolution and findings; restrictions on use
  21. 6-9-26-14 · Repeal of ordinance
  22. 6-9-26-15 · Pledge of funds to finance obligations
  23. 6-9-26-16 · Repeal of ordinance; effective date; copy
  24. 6-9-26-17 · Expiration of chapter
  25. 6-9-27-1 · Application of chapter
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